Act of the Czech National Council No. 339 / 1992 Coll.
Act of the Czech National Council on Road Tax
Valid
Effective from 01.01.1993
339
THE LAW
Czech National Council
of 5 May 1992
on road tax
The Czech National Council decided on this law:
Subject matter
Road tax (hereinafter referred to as "the tax ') shall apply to road motor vehicles, wheeled tractors, trailers for road motor vehicles and wheeled tractors (hereinafter referred to as" vehicles') when they are assigned a national registration number and are used for business. 1)
Exemption
Exemptions
(a) vehicles which have two wheels (single-track vehicles) or three wheels;
(b) wheeled tractors and trailers therefor, for use in forestry and agriculture;
(c) vehicles used for health care, social services, fire protection, as well as the administration, repair and maintenance of roads and motorways;
(d) mountain service vehicles, national park administrations and landscape protected vehicles, if they are not used for business or business purposes;
(e) vehicles of connections used for the transport of mail;
(f) vehicles used for public transport of persons in public transport;
(g) vehicles used exclusively for the transport of goods from the place where the goods are stored at or from the place of transhipment to or from the place of destination; the exemption shall not apply if the distance between the place of transhipment and the place where the goods are stored or the place of destination exceeds 20 km;
(h) vehicles of diplomatic missions and consular posts where reciprocity is guaranteed;
(i) vehicles equipped with a catalyst and vehicles powered by liquefied gas, compressed natural gas or electricity; This exemption shall apply for the last time in the 1995 tax period.
Taxpayers and taxpayers
(1) The tax payer shall be the holder of the vehicle registered in the vehicle's technical licence.
(2) For foreign vehicles in international operation2), the tax payer is the person who uses the vehicle in the country (driver).
(3) In the case of vehicles imported into the country, including vehicles placed under customs warehousing, the holder of which is resident or registered outside the country and is not foreign vehicles in international traffic, (2) is a tax payer
(a) permanent establishment (3) of the foreign vehicle holder if established in the country;
(b) the person who is using the vehicle in the country (driver).
(4) If there are several tax payers or taxpayers in the same vehicle, the tax applies jointly and severally.
Tax base
(1) For lorries, trailers, semi-trailers, wheeled tractors and buses (2), the basis for calculating the tax is the total mass of the vehicle or set in tonnes and the number of axles. For passenger cars (2), the basis for calculating the tax is the volume of the engine cylinders in cm3.
(2) For the calculation of the tax, the operative state of the vehicles on 1 January of the year for which the tax is paid in advance is registered with the transport inspector.
(3) The tax shall be calculated on the packages together for a motor vehicle with one trailer or trailer and separately for each additional trailer or semi-trailer. For foreign vehicles in international traffic, the tax is always calculated for the whole kit together.
(4) In the case of foreign vehicles in international prose, the tax base is also the residence time of domestic vehicles. If the period for which the tax has already been paid is extended, the tax will be increased on leaving the country for the extended period of stay as if it were a new entry into the country.
Tax rates
For passenger cars per vehicle
| s objemem válců motoru | činí daň |
|---|---|
| do 800 cm3 | 1 200 Kčs |
| nad 800 cm3 do 1250 cm3 | 1 800 Kčs |
| nad 1250 cm3 do 2000 cm3 | 2 400 Kčs |
| nad 2000 cm3 | 3 000 Kčs. |
In the case of lorries, trailers, semi-trailers, wheeled tractors and buses, the tax per vehicle shall be based on the number of axles and the total weight of the vehicle.
| počet náprav | celková hmotnost | daň |
|---|---|---|
| 1 náprava | ||
| do 1 tuny | 1 800 Kčs | |
| nad 1 tunu | 2 400 Kčs | |
| 2 nápravy | ||
| do 1 tuny | 1 800 Kčs | |
| nad 1 t do 2 t | 2 400 Kčs | |
| nad 2 t do 3,5 t | 4 800 Kčs | |
| nad 3,5 t do 5 t | 6 000 Kčs | |
| nad 5 t do 12 t | 12 000 Kčs | |
| nad 12 t do 13 t | 12 500 Kčs | |
| nad 13 t do 14 t | 14 700 Kčs | |
| nad 14 t do 15 t | 16 400 Kčs | |
| nad 15 t do 18 t | 23 800 Kčs | |
| nad 18 t do 21 t | 29 200 Kčs | |
| nad 21 t do 24 t | 35 000 Kčs | |
| nad 24 t do 27 t | 40 500 Kčs | |
| nad 27t | 46 100 Kčs | |
| 3 nápravy | ||
| do 17 t | 13 200 Kčs | |
| nad 17 t do 19 t | 15 900 Kčs | |
| nad 19 t do 21 t | 17 500 Kčs | |
| nad 21 t do 23 t | 21 300 Kčs | |
| nad 23 t do 26 t | 27 300 Kčs | |
| nad 26 t do 31 t | 36 700 Kčs | |
| nad 31 t do 36 t | 43 500 Kčs | |
| nad 36 t | 50 400 Kčs | |
| 4 nápravy a více náprav | ||
| do 25 t | 17 600 Kčs | |
| nad 25 t do 27 t | 22 000 Kčs | |
| nad 27 t do 29 t | 28 100 Kčs | |
| nad 29 t do 32 t | 33 300 Kčs | |
| nad 32 t do 36 t | 39 400 Kčs | |
| nad 36 t | 44 100 Kčs. |
(1) In the case of sets of motor vehicles with semi-trailers and trailers, the tax shall be based on the number of axles and the total weight of the trailers;
| počet náprav | celková hmotnost | daň | |
|---|---|---|---|
| nákladního automobilu | přívěsu nebo návěsu | ||
| 2 nápravy | 1 náprava | ||
| do 18 t | 11 200 Kčs | ||
| nad 18 t do 20 t | 12 100 Kčs | ||
| nad 20 t do 22 t | 14 100 Kčs | ||
| nad 22 t do 23 t | 15 300 Kčs | ||
| nad 23 t do 25 t | 19 100 Kčs | ||
| nad 25 t do 28 t | 25 500 Kčs | ||
| nad 28 t | 28 000 Kčs | ||
| 2 nápravy | 2 nápravy | ||
| do 25 t | 14 000 Kčs | ||
| nad 25 t do 26 t | 16 100 Kčs | ||
| nad 26 t do 28 t | 18 800 Kčs | ||
| nad 28 t do 29 t | 20 500 Kčs | ||
| nad 29 t do 31 t | 26 800 Kčs | ||
| nad 31 t do 33 t | 33 200 Kčs | ||
| nad 33 t do 36 t | 44 900 Kčs | ||
| nad 36 t | 54 300 Kčs | ||
| 2 nápravy | 3 nápravy | ||
| do 38 t | 35 600 Kčs | ||
| nad 38 t do 40 t | 44 600 Kčs | ||
| nad 40 t do 44 t | 49 600 Kčs | ||
| nad 44 t | 58 000 Kčs | ||
| 3 nápravy | 2 nápravy | ||
| do 38 t | 32 700 Kčs | ||
| nad 38 t do 40 t | 41 100 Kčs | ||
| nad 40 t do 44 t | 46 900 Kčs | ||
| nad 44 t | 49 100 Kčs | ||
| 3 nápravy | 3 nápravy | ||
| a ostatní kombinace s celkovým stejným nebo větším počtem náprav | |||
| do 38 t | 21 500 Kčs | ||
| nad 38 t do 40 t | 26 900 Kčs | ||
| nad 40 t do 44 t | 36 600 Kčs | ||
| nad 44 t | 41 600 Kčs. | ||
(2) For the purposes of this Act, the set shall mean a motor vehicle with a trailer or trailer the number of axles and the total mass of which corresponds to the provisions of paragraph 1.
The tax at the rates set out in Sections 5, 6 and 7 shall also be calculated by the payer referred to in Section 3 (3).
(1) In the case of foreign vehicles in international traffic for one vehicle or set, the tax shall be:
(a) for 24 hours, one fiftieth of the rate of tax fixed for the domestic vehicle, but not less than 500 CZK;
(b) for 7 days consecutive one twentieth of the rate of tax fixed for the domestic vehicle, but not less than 1000 CZK;
(c) for 30 days consecutive one fifth of the rate of tax fixed for the domestic vehicle, at least 3000 CZK.
(2) If the period during which a foreign vehicle in international traffic is temporarily imported into the country, 24 hours, 7 or 30 days is not compared, the tax shall be calculated as the sum of the respective multiples of the rate fixed for 24 hours, 7 and 30 days.
(3) The tax fixed for a domestic vehicle shall also be paid by a foreign legal person or a natural person if he has established a permanent establishment in the country.
The tax is rounded up to the top of the crown.
Tax reduction in combined transport
(1) Where the domestic taxpayer or the foreign payer in the calendar year of combined transport
| více než 120 jízd | činí sleva | 100% daně, |
|---|---|---|
| od 91 do 120 jízd | 75% daně, | |
| od 61 do 90 jízd | 50% daně, | |
| od 31 do 60 jízd | 25% daně. |
(2) Combined transport means the transport of a truck, trailer or semi-trailer by road from the place of loading to the nearest railway station or port and by rail or by water to the railway station or port nearest to the place of destination. The transport document or other document with details of the railway station or port of loading and unloading shall be the relevant document to determine the combined transport. Such data shall be confirmed by the railway or navigation service at the relevant railway station or port where the section of transport by rail or water communication ends.
(3) The discount for foreign vehicles in international traffic may apply after the end of the calendar year until 31 January. For other vehicles, the discount shall apply after the end of the calendar year in the tax return submitted for the current year.
Tax period
(1) The tax period is a calendar year. The period during which the vehicle is used for business activity during the calendar year is not relevant for the amount of tax.
(2) For foreign vehicles in international traffic, the tax period is the period during which the vehicle is temporarily imported into the country.
Tax credit
The tax prescribed for a foreign vehicle in the Slovak Republic shall be credited to the tax which the payer is obliged to pay for that vehicle in the Czech Republic. If the payer has not been required to pay road tax on a foreign vehicle in international traffic in the territory of the Slovak Republic, account shall be taken of the period during which the vehicle is temporarily imported into the territory of the Slovak Republic.
Maturity of tax
(1) For vehicles which are not in international traffic, the tax is paid in advance for the tax period and is due
(a) no later than 31 January of the current year, where the vehicle is assigned a registration number and is used for business in January of the current year;
(b) no later than 15 days after the date of the award of the registration plate and the use of the vehicle for business purposes, if the vehicle is newly manufactured, not yet used and the business is used immediately, no later than 15 days, from the date of the award of the registration plate,
(c) not later than 15 days from the date of first use of the vehicle for business purposes, if it is a vehicle to which the registration plate has been assigned before, but the same holder shall use the vehicle for business activities during the current year until the end of January;
(d) within the time limits and under the conditions laid down in points (b) or (c), if the vehicle has been changed in the person of the holder and the previous holder has not paid the tax for the current year in which the holder has changed,
(e) no later than 15 days after the date on which, in the case of a vehicle subject to tax, a technical change is made which results in the vehicle being reallocated between vehicles at a higher tax rate.
(2) Within the time limits referred to in paragraph 1, the tax shall be payable on an annual basis.
(3) For foreign vehicles in international traffic, tax payable on the date of entry into the country at the border customs office. The payer will receive a certificate on the payment of the tax, which he is obliged to submit to customs when leaving the country.
(4) If, during the tax period, a change occurs in the person of the taxpayer and the current holder has already paid the tax in full or in part for the normal tax period, the tax paid shall not be refunded to the beneficial holder; the new holder of the vehicle in this case does not pay tax for the current tax period or pay only the remainder of the tax duty for the current year, unless it has been fully compensated by the current holder before the change in the holder's person. If, as a result of a technical change in the vehicle, it is transferred to vehicles with a higher tax rate, the tax still paid for the normal tax period shall be credited to cover a higher tax liability.
(5) When the vehicle is excluded from the registration of the transport inspector and the withdrawal of the registration plate, the annual tax liability shall be reduced by a proportion calculated according to the number of months remaining until the end of the current year, starting from the month following the month in which the vehicle was withdrawn and the withdrawal of the registration plate took place.
Obligation to prove payment of tax
The driver of the vehicle shall, at the request of a police officer, a tax officer or a customs official, submit a certificate of payment.
Tax administration
Tax management and penalties for non-compliance with tax obligations shall be governed by special regulation.4)
Empowerment
The Government of the Czech Republic may authorise exemptions or tax rates for foreign vehicles in international traffic if reciprocity is guaranteed.
This Law shall take effect on 1 January 1993.
Burešová v. r.
Pithart v. r.
1) Act No. 513 / 1991 Coll., Commercial Code.
2) Decree FMD No. 41 / 1984 Coll., on the conditions of use of vehicles on the road, as amended by Decree No. 248 / 1991 Coll.
3) Act No. 157 / 1989 Coll., on Pension Tax, as amended by Act No. 108 / 1990 Coll.
4) Act No. 337 / 1992 Coll., on the Administration of Taxes and Fees.
Sign in for notes, favorites and notifications
Regulation Information
| Citation | Act of the Czech National Council No. 339 / 1992 Coll., on Road Tax |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 01.07.1992 |
|---|---|
| Effective from | 01.01.1993 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
Comments 0